Planning systems help retailers plan and manage sales, operating margin and inventory turns across a retail business. In such systems, business logic may be expressed using ‘Rules’. For example, the rule: Sales=Price*Units, represents ‘Sales’ as a function of ‘Price’ per unit and the number of ‘Units’ sold, and evaluates it by multiplying ‘Price’ per unit with the number of ‘Units’ sold. Each term in a rule maps to a data object in a planning database. A large planning system may involve hundreds to thousands of such rules. These rules are either pre-configured or dynamically generated. Such rules must be re-evaluated frequently, sometimes online and sometimes in batch form. Due to the large volume of data and the large number of rules defined in a system, the performance of the computation becomes a key aspect of the overall performance of a planning system.